https://www.taxtmi.com/caselaws?id=73385 An appeal filed beyond the maximum condonable period under the Customs Act could not be entertained, because the appellate authority had no power to extend limitation beyond that statutory limit. The challenge that the original confiscation and penalty order was without jurisdiction failed, since an erroneous order does not become a jurisdictional nullity merely because its merits are disputed. A further objection based on the absence of a fresh show-cause notice was not entertained because it had not been raised earlier, and the revisional power under the then-applicable customs provision was also noted. en-us Thu, 27 Aug 1987 00:00:00 +0530 Tue, 31 May 2011 15:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73385 An appeal filed beyond the maximum condonable period under the Customs Act could not be entertained, because the appellate authority had no power to extend limitation beyond that statutory limit. The challenge that the original confiscation and penalty order was without jurisdiction failed, since an erroneous order does not become a jurisdictional nullity merely because its merits are disputed. A further objection based on the absence of a fresh show-cause notice was not entertained because it had not been raised earlier, and the revisional power under the then-applicable customs provision was also noted. Case-Laws Customs Thu, 27 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73385